2006 Nebraska Revised Statutes - § 77-1514 — Abstracts of property assessment rolls; prepared by county assessor;file with Property Tax Administrator.

Section 77-1514
Abstracts of property assessment rolls; prepared by county assessor; file with Property Tax Administrator.

The county assessor shall prepare abstracts of the property assessment rolls of locally assessed property of his or her county on forms prescribed and furnished by the Property Tax Administrator. The county assessor shall file the real property abstract with the Property Tax Administrator on or before March 19 and the personal property abstract on or before June 15. The abstracts shall show the taxable value of real or personal property in the county as determined by the county assessor and any other information as required by the Property Tax Administrator. The Property Tax Administrator, upon written request from the county assessor, may for good cause shown extend the final filing due date for the real property abstract and the statutory deadlines provided in section 77-5027. The Property Tax Administrator may extend the statutory deadline in section 77-5028 for a county if the deadline is extended for that county.

Source:

Laws 1903, c. 73, § 125, p. 431

R.S.1913, § 6442

C.S.1922, § 5977

C.S.1929, § 77-1707

R.S.1943, § 77-1514

Laws 1945, c. 190, § 1, p. 590

Laws 1947, c. 251, § 39, p. 827

Laws 1959, c. 371, § 4, p. 1309

Laws 1987, LB 508, § 49

Laws 1992, LB 1063, § 129

Laws 1992, Second Spec. Sess., LB 1, § 102

Laws 1994, LB 902, § 24

Laws 1995, LB 452, § 28

Laws 1995, LB 490, § 155

Laws 1997, LB 270, § 91

Laws 1999, LB 194, § 28

Laws 2000, LB 968, § 59

Laws 2004, LB 973, § 37

Laws 2005, LB 15, § 6

Laws 2005, LB 261, § 7

Annotations:

Power of county board of equalization to rectify returns and change assessments is limited to a set number of circumscribed days each year. John Day Co. v. Douglas Cty. Bd. of Equal., 243 Neb. 24, 497 N.W.2d 65 (1993).

County assessor should forward abstract of assessment rolls by July 1. Fromkin v. State, 158 Neb. 377, 63 N.W.2d 332 (1954); County of Howard v. State Board of Equalization and Assessment, 158 Neb. 339, 63 N.W.2d 441 (1954); County of Douglas v. State Board of Equalization and Assessment, 158 Neb. 325, 63 N.W.2d 449 (1954); County of Grant v. State Board of Equalization and Assessment, 158 Neb. 310, 63 N.W.2d 459 (1954).

County assessor is required to prepare abstract of assessment and forward to state board. Adair v. Miller, 109 Neb. 295, 190 N.W. 865 (1922).

Actual levy of taxes cannot occur until after completion of the work of State Board of Equalization and Assessment. United States v. Thurston County, 54 F.Supp. 201 (D. Neb. 1944).

~Revised Statutes Supplement, 2006